I'm wondering about this as well.  2022 taxpayer received a K-1 with $57k Section 179 which they are limited to $0 and must carryover due to basis.  If an amount is entered in box 12 of the k-1 the amount is deducted and $0 carryover shows on form 4562.  If I enter Section 179 the amount doesn't show up as carryover to 2023.

As others have stated PS is lacking in the basis limitations for flow-through entities.